5. Through an internal service fund, Floyd County operates a centralized data processing center to provide services to Floyd’s other departments. In 2014, this internal service fund billed Floyd’s parks and recreation fund $75,000 for data processing services. What account should Floyd’s internal service fund credit to record this $75,000 billing to the parks and recreation fund?

a Operating revenues b Interfund exchanges c Intergovernmental transfers d Data processing department expenses